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HUDSON v. COMMISSIONER

Docket No. 8858-78.

41 T.C.M. 1253 (1981)

T.C. Memo. 1981-175

Louise Hudson v. Commissioner.

United States Tax Court.

Filed April 13, 1981.

Attorney(s) appearing for the Case

Louise Hudson, pro se, Bryan Sullivan, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined a deficiency in petitioner's Federal income tax in the amount of $506 for the taxable year 1976. The issues are (1) whether petitioner is entitled to a rental loss deduction under section 1621 and section 212 where the rental property had been vacant for over two years and (2) whether petitioner is entitled to a casualty loss deduction under section...

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